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Form 100. Personal Income Tax Return 2022

10.3.13. For expenses of descendants in centers from 0 to 3 years

Amount

  1. 15% of the amounts paid in the tax period for expenses of descendants, paid in centers for children from zero to three years old, with a limit of 500 euros for each descendant who does not exceed the aforementioned age.

  2. The 30% with a limit of 1,000 euros annually for taxpayers with habitual residence in municipalities at risk of depopulation.

Requirements and conditions

  • Only taxpayers whose taxable base does not exceed 26,000 euros for individual taxation or 37,000 euros for joint taxation will be entitled to this deduction.

    However, for taxpayers residing in municipalities at risk of depopulation, the tax base limits will be 35,000 euros for individual taxation and 45,000 euros for joint taxation.

  • If the minor turns three in the year, the deduction and the aforementioned limit will be calculated proportionally to the number of months in which the requirements are met.

  • Parents, adopters, guardians or foster parents must live with the minor.

  • When there is more than one taxpayer entitled to apply the tax benefit, the amount of the deduction will be prorated equally and applied only to those who meet the conditions established to be beneficiaries of the same.

  • The deduction must be reduced, for each descendant, by the amount corresponding to the aid received in the tax period from the Principality of Asturias associated with the expenses generated by the care of children from zero to three years of age.

    No aid has been approved for the period 2022.

  • If the taxpayer has paid expenses for children under 3 years of age during the entire tax period, having resided only for part of the year in a municipality at risk of depopulation, the deduction will be applied taking into account the circumstances existing on the date of accrual of the tax.

Incompatibility

The deduction will be incompatible with respect to the same descendants with the deduction "For the care of descendants or adopted children up to 25 years of age."

Completion

If you have had your habitual residence in municipalities at risk of depopulation, you will check the box provided for this purpose.

In any case, you must indicate for each descendant (the program has the capacity to include up to four descendants) the amount paid that corresponds to the holder, indicating whether or not the child lives with both parents.

If the minor turns three during the year, the number of months elapsed including the month of the year in which he or she turns three shall be indicated; In this case, the amounts paid that you will have to record will be those paid up to that date.